NLS_LANG with Windows 7 (64-bit) and Oracle 11gR2 client (32-bit)

PL/SQL Developer is a 32 bit application, so it will use the 32 bit Oracle Client. On a 64 bit Windows OS you need to go to:

HKEY_LOCAL_MACHINE\Software\Wow6432Node\Oracle\...

The screenshot you included is for the 64 bit Oracle Client.
 
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